Less than a week before the extended due date of the return (and of Form 3115, if filed) I would continue using the impermissible method for 2024 -- that is, I would not claim any depreciation -- and plan on resolving the situation with the 2025 return.  

No one goes to Leavenworth for doing that.  IRS certainly couldn't make an audit adjustment, demanding that the taxpayer claim depreciation.  

Of course, we don't have any idea how many dollars are involved here, either in deductions or in taxes.